ISSN 2409-7616

T. Skobeltsyna, E. Zamiralova



Tatiana A. Skobeltsyna – Master’s student of Department of quality management, standardization and documental management, Reshetnev Siberian State University of Science and Technology, Krasnoyarsk Russian Federation, Е-mail:

Elena V. Zamiralova – Candidate of economic Sciences, associate Professor, associate Professor of the Department of management quality, standardization and documentation management, Director of the Institute of full-time education Reshetnev Siberian State University of Science and Technology, Krasnoyarsk, Russian Federation, E-mail:

Abstract. The economy of a preschool institution depends directly on the satisfaction with the quality of services provided by its consumers. The quality management system and its main tool – process audit-will help ensure the appropriate level of management in the institution. The preschool institution, being in the conditions of high competition and high costs, does not always properly ensure compliance with the established requirements. The purpose of the work is to show the practical application of internal audit of processes in preschool institutions as a tool for improving the economy and reducing losses. As the methodology applied: process approach, risk-based thinking, cost model of the process, internal audit of the process. The scope of application extends to the quality management system of non-state preschool institutions. Due to the weak implementation of quality management systems in preschool institutions and the lack of practical experience in auditing processes, the presented results are new. The following results are obtained: the main processes of preschool institutions are defined and the scheme of their interaction is constructed; defines a process with the greatest risk the process “Reception of children in the beginning of the working day”; for the selected process estimated costs and losses, an assessment of its effectiveness; internal audit process showed the presence of inconsistencies, to eliminate which the proposed relevant action.

Keywords: preschool institution, quality management system, process network, risks, cost model, efficiency, internal audit of the process, inconsistencies, corrective actions.



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For citation:

Skobeltsyna T.A., Zamiralova E.V. Use of internal audit processes to improve the economy of preschool institutions. CITISE, 2020, no. 1, pp. 124-134. DOI: